The Commissioner Of Income Tax,Vidarbha Region, Nagpur v. Yeshwantrao K. Kole,Nagpur
High Court
09 Sep 2010 In favour of: Assessee
Forum / Bench
High Court · testcase
Parties
The Commissioner Of Income Tax,Vidarbha Region, Nagpur v. Yeshwantrao K. Kole,Nagpur
Date of order
09 Sep 2010
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax,Vidarbha Region, Nagpur v. Yeshwantrao K. Kole,Nagpur, the High Court (2010) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT BOMBAY :
NAGPUR BENCH : N A G P U R.
INCONE TAX REFERENCE Nos. 146 OF 1993, 187/93, 110/94, 21/95,31/02, 24/08, 25/08, 39/08, and 41 of 2008
(1) ITR No. 146/93
The Commissioner of Income Tax,Vidarbha Region, Nagpur
... APPLICANT.
-VERSUS -
Yeshwantrao K. Kole,Nagpur.
...RESPONDENT.
(2) ITR No. 187/93
The Commissioner of Income Tax,Vidarbha Region, Nagpur
... APPLICANT.
-VERSUS -
M/s Vidarbha Co-operative Marketing Society,Nagpur....RESPONDENT.
(3) ITR No. 110/94
The Commissioner of Income Tax,Vidarbha Region, Nagpur
... APPLICANT.
-VERSUS -
M/s Vidarbha Paper Mills Ltd.,Nagpur....RESPONDENT.
(4) ITR No. 21/95
The Commissioner of Income Tax,Vidarbha Region, Nagpur... APPLICANT.
-VERSUS -
M/s Nagpur Alloy Castings Ltd.Nagpur....RESPONDENT.
(5) ITR No. 31/02
The Commissioner of Income Tax,Vidarbha Region, Nagpur... APPLICANT.
-VERSUS -
M/s Saroj Screen (P) Ltd.,Amravati....RESPONDENT.
....
Mr. Anand Jaiswal Advocate for the Applicant in all the References.Mr. K.P. Dewani Advocate for the Respondent in all the References. ....
(6) ITR No. 24/08
The Commissioner of Income Tax,Vidarbha Region, Nagpur... APPLICANT.
-VERSUS -
Shivkumar Agrawal,c/o M/s Dewani Bros.1-Ajantha, Chhindwada Road,Nagpur.
...RESPONDENT.
(7) ITR No. 25/08The Commissioner of Income Tax,Vidarbha Region, Nagpur... APPLICANT. -VERSUS -Shivkumar Agrawal,c/o M/s Dewani Bros.1-Ajantha, Chhindwada Road,Nagpur....RESPONDENT.(8) ITR No. 39/08The Commissioner of Income Tax,Vidarbha Region, Nagpur... APPLICANT. -VERSUS -Ashok Kumar Agrawal, Vidya Bhawan, C.A. Road,Nagpur....RESPONDENT.(9) ITR No. 41/08The Commissioner of Income Tax,Vidarbha Region, Nagpur... APPLICANT. -VERSUS -Ashok Kumar Agrawal, Nagpur....RESPONDENT.
….Mr. Anand Parchure Advocate for the Applicant in all the References.Mr. K.P. Dewani Advocate for the Respondent in all the References.
....
CORAM : J.P. DEVADHAR & A.B. CHAUDHARI, JJ.DATED : 9th SEPTEMBER, 2010.
ORAL JUDGMENT (Per J.P. Devadhar, J.):
Admittedly the tax effect involved in all these References is less than the monetary limit prescribed by the Central Board of Direct Taxes. In the light of judgment of this Court in Commissioner of IncomeTax v. Pithwa Engg. Works – 276 ITR 519, all these References are returned unanswered.
JUDGE
JUDGE
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